New practice direction framework

The Commissioner has:

• approved 8 new practice directions
• updated 2 public rulings
• withdrawn 6 public rulings.

Public rulings describe the Commissioner’s interpretation of the laws that we administer. The rulings clarify how potentially ambiguous provisions will be applied, or outline circumstances where the Commissioner can exercise discretion.

Practice directions set out assessment practices or the evidence required to establish a fact.

See the full list of public rulings and practice directions.